cc Christ Church Southport ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL &ACCOUNT8 For the year ended 31st December 2025 Charity Registration Number112g342 www.christchurchsouthport.org.uk
CHRISTCHURCH. SOUTHPORT ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Page CONTENTS LEGAL AND AOMINISTRATIVE INFORMATION Members of the PCC Profession81 Advisors STRUCTURE, MANAGEMENT AND GOVERNANCE STATEMENT OF PCC'S RESPONSIBILITIES RISKASSESSMENTS He81th and Safety Safegu8rdlng of Children and Vulnerable Adults Data Protection Financial Risk OBJECTIVES ACTIMTIES, PERFORMANCE AND ACHIEVEMENTS YOUNG PEOPLE MISSION INTHE UKANDAROUNDTHEWORLD 10 ADMINISTRATION FINANCIAL REVIEW LOOKING FORWARD 12 INDEPENDENT EXAMINER'S REPORT 13 STATEMENT OF HNANCIAL ACTIVITIES 14 BALANCE SHEEf AT31 DECEMBER 2025 16 NOTES TO THE ACCOUNTS 18-25
THEPAROCHIALCHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTHPORT ANNUAL REPORT for the year ended 31st December 2025 Le al and Administrative Information.. Name.. Address.. Christ Church Lord StreeL Southport, Merseyside PR81AA status.. Christ Church registered chayity number.'1129342 Officers.. Members of the Parochi81 Church Council are either ex-officio. co-opted or elected by the Annual Parochial Church Meeting IAPCMI in accordance with the Church Representation Rules, During the year, the following served as members of the PCC., Vicar.. Rev. Ben Dyer. Self-supporting mlnister.. Rev. Rob Milton Ex-officio Churohwardens.. Mrs Katy Porter Mrs Lisa Rowe Deanery Synod Representatives.. Mr David Griffilhs Mrs Margaret King Mr Keran Lewis Mrjohn Sexton Ex-officio Ex-officio PCC Secretary Treasurer Elected Members.. Mr Phil Dav Mrs Vicki D8V Mr Martin Fainweather Mrs Jo Greenfield Mr Sam Greenfield Mrmark Hague. MrsJennie Higham Mrs Elizabeth L8cey MrTom McDon8ld Mrs Beverly Middleton Mr David Page Mrsyvonne Makln Ex-officio.. On the PCC because of their position. 'Trustees of Café1821 Ltd Professlonal Advisers; Bankers.. Independent Examiners.. Solicitors.. ATchitects'. HSBC PLC, 331 Lord Street, Southport OJ Grills Esq FCA J A Fell & Co, 40 Hoghton Street, Southporl PR9 OPQ Hi11 Dickinson, I St Paul s Square, Liverpool L3 9SJ David Chapman, NJSR Chartered Architects, 57-5g Hoghton StreeL Southport
D8V-to-day management control of the Church is exercised bythe Clergy and Wardens contactsble via the church office., 01704 531756, or the Church email,. office@christchurchsouthport,org.uk structure Mane ement and Governance Christ Church Southport PCC is 8 body corporate and operates under the Parochi81 Church Councils (Powers) Measure1956 and the Church Representation Rules, giving due regard to Church of England policies. The PCC is registered charity,, Number1129342. Related trusts.. Vivesco Café (renamed Café1821 Ltd in December 20191 operates as a Charitable Company Limited by Guarantee INumber10891821 with its own trustees and managementgroup, who m8y be PCC members but not necessarily are. Christchurch's PCC has the responsibilityof co-operatng with the Clergy. in promoting in the ecclesiastical parish, thewhole mission ofthe Church, pastor81. evangelistic, social and ecumenic81, It has maintenance responsibilities for the church buildings complex on Lord StreeL SouthporL and is responsible for financial Tnatters. The general functions of the PCC are stated within section of the Parochial Church Councils (Powersl Measure 1956. When planning its actimties for the year, the PCC gave consideration to the Charity Commission's guidance on public benefit and in particLJ181 the specific guidance to charities concerned with advancement of religion. The PCC is the body within Christ Church where policy, decision-making and 8ccount8bilitie8 are determined. During 2025 there were six PCC meetlngs. The Standing Committee meets before the PCC meeting and considers and recommends 8Ctions and policy proposals. and consists of the clergy licensed to Christ Chulch, wardens, treasurer, PCC Secretary and two lay representstives from the PCC. When the need arises. small groupslsub-committees may be formed to discuss a paTti¢ular issue relating to churoh life and report to the PCC. statement of PCC'S Res onsibilities Law applicable to charities in England and Wales requires the PCC, as trustees of the Church, to prepare financial statements for each financial year which give 8 true and fair view of the charit¢s financial activities during the period and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to.. Select sultable accounting policies and apply them consistently. Make judgements and estimates that are reasonable and prudent State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the fin8ncial statemen Prepare the financial statements on a going concern basis unless It Ss in8ppropriate to presume that the charity will continue in operation. The trustees are responsible for keepSng 8coounting records whlch disclosewith reasonable accuracy at any time the financial p081tion of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are 81so responsible for safeguarding the assets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities.
Risk Assessments The PCC considers all the riskswhioh face the church and has identified and addressed the following critical areas.. HEALTH AND SAFErY As a busy church, the PCC takes seriously the importance of safety for all who come onto the premises. The PCC statement of general policy is to.. Provide adequate control of the health and safety risks arising from ourworklchurch activities. Provide and maintain a safe environment and equipmenL Ensure safe handling and use of substances. Provide information, instruction and supervision for employees/volunteers and when necessary, any of the above mentioned. Ensure all employeeslvolunteers are competent to do their tasks and to give them adequate training where appropriate. Prevent accidents and cases of work-related111-he8lth. Maintain safe and healthy working conditions Review and revise this policy as required at regular intervals. Safety and risk management Is a shared responsibility and the PCC and Wardens are grateful to all who help by being vigilant and reporting potential dangers. First Aid.. First aid kits are easily accessible and a defibrillator is on-site along the main corridor. Matthew Hyde and Rosie Blackett are trained flrst-aiders. Equipment.. Annu81, monthly andlor weekly checks are made to smoke alarms, emergency lighting, fire extinguishers, fire call points, the heating system and boiler with all checks being recorded. All electrical appliances 8re PAT tested regularly and the fire alarmsystem is checked regularly. The lightning conductorwas last inspected in March 2025 in accordance with regulations and is due again in 2028. Fire.. An annual fire evacuation pr8etice will take place Sn 2026. The fire risk assessment Is updated on an annual basis. Food Hygiene.. Kitchen staff and volunteers are frequently updated regarding food hygiene and regularly attend courses. Safety procedures.. The Church's Health and Safety Policy ensures th8tthe PCC meets the duty placed on itund8r Section 2131 of the Health and Safety at Work Act1974 and Is based on the Ecclesiastical Insurance's Health and S8fety Policytemplate. It Is reviewed annually. SAFEGUARDING The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016 to h8ve due regard to the House of Bishops, guidance on Safeguarding. Safeguarding is a core parl of our life 88 8 church, and we seekto ensure that Christ Church is a place where everyone, especially children and vulnerable adults, can feel safe, valued and cared for. The PCC has 8dopted the Church of England safeouarding policies and reviews the Parish Safegu8rding Policy annually. The policy is displayed in the church. Jo Greenfield served as Parlsh Safeguarding Officer and Stella Milton continued in the role of Safer Recruiting Officer. The PCC 18 grateful for their work in helping to ensure thatsafeguarding good practice is followed within the life of the church. All those serving in roles at Christ Church are safely recruited in line with Church of England guSd8nce, including DBS checks where required, and undertake appropriate safeguarding training. The PCC continues to work in accordance with the s8feguarding requirements of the Diocese of Liverpool.
DATA PROTECTION Christ Church complies vrrith the General Data Protection Regulation IGDPRI and treats personal information responsibly. The Christ Church Data Protection Privacy Notice can be found on the homepage of our website. We continue to use Churchsuite as a s8fe and secure way of handling the data of church members. FINANCIAL RISK The Treasurer gives up-to-date information on the church finances to the PCC on a bi-monthly basis. Reserves are deposited wth the Central Board of Finance. All major assets are insured and levels reviewed annually and approved bythe PCC.The PCC end Treasurer, supported bythe administration staff. continueto review procedures to improve intern81 controls.
Objectives Our vislon Glvlng overyone In Southport multlple opportunltles to •n¢ountor Jesus Our values Jesus following In the highs and the lows, we are commltted to following J8sus wherever he maytake us. Our target8 Cby Dec 2028) 1000 in social spaces Relatlonal We wantto know others and be known by other& 200 connected young people Klnd In a cold world w6 8lway8 choose klndnesg. 100 first-time Alpha explorers Creatlve We choose to see the beauty around u& We choose to be a part ofcreating beauty 8round 20 (reset) small groups I newworshipping community Courageous We oro notafraid of trusting God and taking risks. W8 are onlytruly afraid of getting too oomfortable. Our strategy Befriending Introducing Growing Cynic Skeptic Spectator Seeker Believer Disciple Social Spaces Worshipping Communities Alpha Small Groups Bea Missionary Growing Leaders
Activities Performance and Achievements Clergy.. Rev, Ben Dyer became vicar of Christ Church in October 2023 and continued in this role during 2025. He is supported by Rev. Rob Milton ISSM licensed to Christ Churchl and Rev. Frank Hinds (licensed to Liverpool Cathedral), Physical servlces- Throughout2025, there were reoularly2 rnorning seNices on Sunday mornings, at 9.15am and 11am, with occasional joint10308m services. Online resources - Through the year online resources were provided, which included the recording of the 11am Sundaysermon. We are grateful to thosewho helped facilitate and supportall these services in 2025. including wardens and deputy wardens who maintained the safety of people in the building, also the welcomers, communion administrators. bible readers and the PA and 8udio/visu811technical teams Attendances 2025 9.15am service average attendance.. 54 11am service average attendance.. 92 SpeBi81 Service8'. Easter Sunday attendance.. 222 Carol Service attendance.. 290 During the year 2025 there were no marriages. 7 funeral services, 2 baptisms and 2 adult reaffirmations of baptismal vows at Christ Church, Throughoutthe yeartherewere differentspecial services,. a Holocaust Memorial service and 8 Time To Remember service. ChristmBS fime.. At Christmas time there was a SASWT Christmas servSce, 8 Carol service, a Christingle Service, a Christmas Eve seNice and 8 Chrlstmas Day all-ege seNice. Electoral Roll.. In 2025 8 new Electoral Roll was prepared, the number of those enrolling was134. Giving 8nd Finance.. Church members continued to give generously to support the ministryof Chiist Church during 2025. Regular and one-off donations into our unrestricted accounts remained broadly unchanged compared with 2024, as increased giving from some meTnbers offset the loss of others. Overall giving, including GiftAld, rose by17% to £227,518.This increase was largelydue tothe generosity of a r)umber of memberswho g8ve into the Youth restricted fund in support of our visSon to bringjesusto a new and increasinglv unreached generation.The employmentof1.5youth staff represents 8 significant commitment butwe are orateful that many have stepped forward to supportthis work. At present, however, the Youth restricted fund is spending around Q500 more each month th8n the regular giving il receives. Additional ongoing support wlll therefore be needed over time to sustain this ministry. Expenditure excluding youth work rose by4,5%to £213.551, ThSs was desplte 8 f811 in Parlsh Share lour single largest costl. The only significant new items were some IT and kitchen equipment together with the refurbishment ol the church kitchen. Thanks to the continued generosity of many members, both In time 8nd in fin8ncial giving, we ended the yearwith.. 8 small surplus In the unrestricted accounts for the second year running our full Parish Share paid in full the continuation of giving awaythe first IO% of unrestrlcted income for mission purposes reasonable reserves our new youth posts funded for the immediate future
eight children able to attend New Wine no immediate major maintenance concerns, with the fabric sinking fund further strengthened all Midweek MLJSIC and Tuck Shop transactions now included within the main accounts We have much to be orateful for. Sm811 Groups.. These groups continued lo play an important part in the life and ministry of Christ Church. Small Groups meet in the church building or in people's homes, for community and spiritual growth. Prayer. Monday Evening Prayer times are held at 7pm every Monday, and on the 4th Monday of the month this extends to a I hour prayer and worship time. Pastoral Care.. A great thank you to the Pastoral Team whose work goes on behind the scenes, for helping those struggling and needing help in various ways. The team meet reoularly and try to make sure people feel part of the church and follow up those who we haven't seen in 8 while. Regular Groups: Our regular groups of Tuesday at Two, Midweek Mu&c and Bereavement Support continued successfully in Serng the communitythroughout2025. Alpha.. In 2025 there were 3 Alpha Courses held. Cafe 1821: The café is an important aspect of the ministry at Christ Church arKI as well as serving food and drink provides an easy way in to finding out more about Christ Church and Christianity. It continues its ministry with staff and volunteers. The café is a separate legal entity from the church, however is very much a part of the church family. Wlnter Warmers.. In 2022 the Winter Warmer initiatlV8 began, where the café becomes a warm space whilst offering free food and drink to anyone who comes in. This continLJed in 2025 throughout the wintei months, end has proved successful within the local community. Wlder Church Community.. Christ Church h8s four PCC members who attend the Deanery Synod. Clergy attend the monthly Chapter meeting. Youn Peo 2025 saw growth in the number of young people connected to Christ Church. On a Sunday morning the numbers of youth111-16 year oldsl has ranged from 5-14 and the number of children has ranged from 6 - 21. Each week our chlldren and youth had fun whilst looking at a range of topics and Bible stories and praying in 8 range of interactive ways, helping them to encounter, grow and develop in their relationship with Jesus. FrSday nightyouth continued to provide a safe space foT friendships to be formed, fun to be had 8nd an opportunity provided for the young people to reflect on their faith. Part way through each evening there was a 5-minule talk based around some questions to eneour8ge the young people to think about felth and their lives. Over the year we have seen engagement In thls p8rt of the evening increase and some deep conversations have t8ken place. By the Autumn of 2025, Friday nightyouth had an average of40 young people attend each week and we have seen 8 couple of these young people startto Come to church regularly on a Sunday morning. In September 2025 our new children's and families worker, Rosie, began. A huge thank you to B for leading our children's ministry until that time and to every person who volunteers with our children and youth. we eoLJldn't do these ministries without you. A8 well as leading our Sunday morning work, Rosie ran a weekly Bible Club and supports the running of Sweatychurch atone of our local primary schools. She ran 8 Light Party, a Christmas event for families 8nd a Christingle service.
Mission Partnershi s in the UK and around the World We prayerfully and fir)ancially support the following individuals and organisations working to make a difference in God's world.. with Latin Link in Oruro Bolivi - Thls includes prison ministry through the Angel Tree Centre programme, supporting prisoners, children and f8milies, and the Restoring Hope programme working in Discipleship and Restorative Justice. Julie also serves on the PRADOS (drug and alcohol rehabilitation centrel board. Julie worshipped with us at CCS during her home leave this year and we sent £1500 to the Angel Tree Ilips received in C8fé18211 as well as supporting Julie through Latin Link. www.I tinlinkor countr -team bolivia Colin Jackson with Aroch8 in Ken 8 at the Mwamba Field Study Centre-. A Rocha is a global family of conservation org8nizations working together lo live out God's calling to care for creation and equip oth8rs to do likewise. CCS decided that, in future, our financial support would be reduced in favour of local projects. A CCS Eco church group was formed with the intention of reducing our own impacton the environment working with ARocha's help, to lower our carbon footprint. www.arocha.or Ann8-Lise B8ri h basBd in South Afrlc8 is a self-funded full-time volunteer with Youth with a Mission Since Igg7. Originally our Café manager, Sarah is an evangelis( runs a charity, URstory, and invented a Sandbox with wooden figures and a video translation giving a visual way of bringing the Bible to unreached peoples. She has been planning an evangelical journey for 2026 with a team on motor bikes to travel up throLJgh Southern Afrlca reaching sm811 communities and encouraging their Chrlslian faith- much like the idea of Paul in Acis but with modern transportl The goals are to visit nearly all the YWAM locations in these nations or at leastl per nation. Drop a SandboxBible with a short version of the training. Connect with the 8ase Training Directors to create an outreach pathway for YWAM students at the University of the Nations doing their Bible Practicum on the continentof Africa. w. am.or Tabz and the teem at South ort and Area Schools Worker Trust SAS based Ioc811y serving children, teenagers and their schools for overtwo decades with an ever-growing vision to provide safe spaces to explore the big issues of life and faith. SASWt partners with schools, youth clubs, churches and other organisations to make a lasting difference in the lives of local young people - unleashing purpose, building resilience, and bringing hope for the future. There is also an opportunity for us to pr8CtIC8lly SLJpport their work by helping wth presentations in schools. In 2025 CCS partnered with SAswf to fund a Youth Worker to increase the impact of outreach to the young people of SouthporL This will begin in 2026. www.saswtrust.com CCS opens its building to offer supportto other organisations Includlng hosting 8 monthly Communi Market for 8s8ion Acts- whose goal is to address the root causes of poverty through a holistic and personalised approach, striving to alleviate ils impact and create lasting change. The market is part of Next Steps following on from Foodbank and Food Pantry to allow continued supporttowards becoming independent. www.com 8ssionacts.uk W8rm S ace took place during winter months on a Monday. Café1821 opened and volunteers offered free refreshments to our community. It was very well attended and was an opportunity for social interaction with activities provided in the back hall to allow more interaction 8mong attendees. IThis activity was repeated Into 2026.1 CCS chose to support our patron CPAS Ichurch P8stor81 Aid Society) who workwith leaders, local churches and dioceses in a number of dlfferent ways to Support mission and evangelism. They also advertise mlnistry roles at patronage churches and elsewhere. Local church mission is the heartbeat of CPAS, As an Anglican evangelical mission agency, they beliove that the message of the gospel is relevant to all people, and that effective local church ministry is the keyto seeing men, women, young people and children come to faith Sn Christ. As such thev have resources that can benefSt our mission to Southport. CPAS exists to help every person in the UK and Republic of IrelarKI to hear and discover the good news ofjesus Christ through the ministry of local churche& as.or Our contrlbutSon financially to support the above organisatlons continued and expanded. We conducted a token style vote among the congregation giving three Ioc81 charity options chosen by the PCC- Compassion Acts
(supporting those struggling fin8ncially by giving advice and practlC81 helpl, Light for Life (supporting the homeless with accommodation, healthcare 8nd financi81 help and advice) and Soup Kitchen (providing hot meals and drinks, food parcels 8nd some daily essentials to those in need in our communityl. As 8 result, we gave £600 to Comp8ssion Acts, and £500 each to Light for Life 8nd Soup Kitchen towards their work in our loca community.www.li htforlifesefton.or .uk/ www kilchen.net Administration Church Staffr. During 2025 Matthew Hyde continued his role as administrator alongside his other duties on the finance team and as Buildings Manager. Rosie Blackettstarted her role as Children's and Families Worker in September 2025. Our'staff, is far wlder than those who are employed by the church or who are in 8 leadership role. We rely on the generous service of 811 those who serve voluntarily, and indeed. we could not function without them. A big thankyou goes to all who use their glfts and talents at Christ Church in order to serve Jesus. Church Buildings 8nd F8bric'. Matthew Hyde continued in his role as Buildings Manager, overseeing the running and maintenance of the building. We are very grateful to Dave Griffiths, who is part of our Warden Team. He monitors the fabric of the building and because of this the building has been kept well-maintained with his due diligence. Dave also takes responsibility for writing and updating the necessary risk assessments and Health & Safety policy to ensure th8t all those who come into the building are kept safe. Financial Review During 2025 the DSocese helped us move to its new accounting software, and these are the first accounts generated using th8t system. This was also the first year in which all transactions from Midweek Music and the Youth Tuck Shop were shown grosswithin the main accounts. This increases both overall income and expenditure figures. although it does not affect the net results of those ministries. Our accounts continue to show thatwe are blessed by the generosity of church members, not onw financially, but also in the giving of time, care, and semce in many different ways. Without this generosity, the life 8nd ministry of Christ Church would look very different. We have not made a general appeal for giving for several years (apart from the inwtation to help send children to New Wine), so the continued faithfulness of members in supwrting the church's work is greetly 8ppreciated. As Paul writes.. There are different kinds of service, but the same Lord.. 7Connthians 12.. A year ago the PCC'S vision to appoint a full-time Children and Famllles Worker and a half-share Youth Worker felt like a significant step of faith. Additional giving into the youth restricted fund this year means that these posts can be funded for the immediate future without drawing on the church's unrestricted ftjnds. Through their worl alongside the invaluable contribution of volunteers, we hope to sh8re the good news of Jesus with a largelv unre8ched younger generation. Nevertheless. in the medium term we will need approximately£2,500 per month of additional giving into the youth fund to sustain these posts. We were also successful In obt8ining a diocesan grant towards refurbishing the church kitcheTh which had become increasingly unlit for purpose. Thanks to the skills and18bour of Voluntee the church only needed to contribute E4,000 of its own funds to install a new kltchen. This sp8ce is now used every day for church activities 8nd by Café181 la separate charity with its own accounts).
During the year we also received a grant of £3,960 from Sefton Council towards the inst811alion of external CCTV around the church buildings, helplng to improve security for both the church and the wider communitv. Traditional ways of giving remain available, including standing orders, Sumup, envelopes, cheques, and cash. However, we continue to encourage members, especially new givers, to consider uslng the national P8rish Giving Scheme linformation is available at the back of church). This enables givino to remain anonymous if desired and greatly simplifies administration, particularly the automatic reclaiming of Gift Aid from HMRC. Members reviewing or rewriting their wills may al80 wish to consider le8ng 8 legacy gift to the church. either generally or towards a speclfic purpose, such as youth work. The 8ccountS Can appear complex, but the Treasurer is always happy to answer questions or explain any of the figures in mole detail. John Sexton can be approached at church or contscted through the church office or Churchsuite. Lookin Forward 2025 was my second full year as vicar of Christ Church. There is a quote about parenting that says, 'the d8ys are long, but the years are shorf, and when I look back over this year that quote rlngs true. A lot happened this year.. far too much to mention.. we explored and restarted small groups, Rosie started as Children's and Families Worker land Amelia was appointed), many different ministries continued to love and serve the people of Southport new people came to Alpha and some discovered faith in Jesus, Friday Night Youth continued to grow, 8nd much more happened. And yet, while all thosethinoswere 8XClting, my fondestmemory of2025 isthe people. Christchurch isfull of godly, kind and generous people. and it has been land isl 8 privilege to serve Jesus alongside you.. to get to know you, for you to encourage me and for me to encour8ge you. Lots of things have happened in 2025, 8nd I believe God will do even more in 2028, but I want to take a moment to be thankful that our church is a welcoming, kind and supportive communlty. In 2024 we sensed God was C811ing us to 'give everyone in Southport multiple opportunities to encounter Jesus.. This remains our purpose as a church and shapes everythlng we do. In 2025 some of us sensed, through the passage Ezekiel 37, that God wanted to breathe on us and on Southport. That in some way God wanted to pour out His Spirit upon our town and see lives changed. In some ways we have seen this beginning to happen, but I believe there is more to come. We continue to pray that God would breathe His life into us again, and that many in Southport would come to know the hope and love ofJesus. As we continue to work, pray, and welt for that more to come, we also need to build foundations that can support what God may yet do among us. My sense is that last year land for the next season) our task as a community is to build good, healthy and stable foundations at Christ Church. Our vision is big, and to achleve it we need strong found8tions. This will mean slripping some things away and building other things up. l am not ashamed to say that I want to see Chrislchurch bigger, bolder, and having more impacton our town. For that to happen we need strong foundations.. where unity is prized. where prayer is central, and where people can belong in a loving community and work together to show Jesus, love to Southporl. Thank you for the many ways you serv8, give, pray and encourage one another. l am excited to see what God will do arrK)ng us in the year ahead. Slgned on behalf of the PCC Rev. Ben Dyer (Chairman) Qp4 12
Inde endent Ex8minerfs Re ort Report to the Parochial Church Councll IPCCI of Christ Church Southport on the accounts for the year ended 31. December 2025, as set out on paoes14-25 of your Annual Report. Rgspective responsibilities of Trustees and Examiner The PCC is responsible forthe preparation of the accountsand it considersthatan auditis not requlred for this year under section144 of the Ch8rlties Act 2011 (the Charities Act) and that an Independent examination is needed. It is my responsibility to.. examine the accounts under section145 of the Charities Act to follow the procedures laid down in th8 general Directions given by the Charity Commission (under section14515llbl of the Charities Act), and to stste whether particular matters have come to my attention. Basis of independent Examinerfs statement My examination wes carried out in accordanc8 Wlth gener81 Directions oiven by the Charity Commission. An examinatOn includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the PCC concernino any such matters. The procedures undertaken do not provide all the evidencethatwould be reqLJired in an audiL and consequently no opinion isgiven asto whetherthe accounts present a'true and fair, view and the report is limited to those matters set out in the statement below. Independent Examiner's statement In connection with my ex8mination, no material matters have come to my attention.. which gives me reasonable cause to believe that in any material aspect the requirements.. to keep accounting records in accordance with section130 of the 2011 ACL and - to prepare accountswhich accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been meL nor to whlch, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts can be reached. Date: I OJ Grills Esq FCA JAFell&Co 40 Hoohton Street Southport PR9 OPQ 13
Parochial Church Council of Christ Church Southport Statement of Financial Activities forthe year ended 31" December 2025 Unrestrlcted Restricted Endowmgnt funds funds TotBI Prlor year funds tot8l funds funds Income and endowments from: Donations and legacies (note 2a} 183,980 83.538 227.518 194.521 Ineome from charitable activitie8 Inolg 2bl 54.751 54,751 48,550 Investments (note 2cl 5,029 4,529 9,558 8,391 Total income 223.760 68.066 291.826 251.462 Payments Raising funds Inole 3a) 71 12 83 17 Grants made in furtherance of PCC Obj.13bl 16,625 3,753 20,378 20,506 Expenditure on charitable activities (nol6 3cl 196,855 21,622 218,477 199,699 Total expendlture 213,S51 25,387 238,938 220.222 Net income I lexpenditurel resources before transfer 10,209 42,679 52,888 31,240 Transfers Gross transfers between funds- in 2.000 2,000 8.345 GTOSS transfers between funds- out 12.0001 12,0001 18,3451 Net movement In funds 10,209 42.679 52,888 31.240 Total funds brought forward 150.113 40,538 31,815 222,466 191.226 Total funds carried fonpjard 160,322 83,217 31,815 275,354 222,466 The notes on pages 18 to 25 form part of these financial statemenls. 14
Parochial Church Council of Christ Church Southport Total Funds carried forward are represented in the following individual funds Unr88tricted RestTlCted funds Endowm8nt funds Total Prior yeai funds totalfund: funds Unrestricted General Fund 127,667 127,667 119,757 D85ignated C&0 Mission 7.001 7,CH)1 7,001 Fabric Reserve 15,531 15,531 13.232 Ministry 10,122 10,122 10.122 Restricted DonationslEquipmenl' 5,657 5,657 4,115 FE Jone8 12,0 12,0 10.268 Mission Youth Worker 65,464 65,464 26,156 Endowm8nt FE Jones 31,815 31.815 31,815 Total funds 160.322 83,217 31,815 275,354 222.466 "DONATIONSIEQUIPMENT RESTRICTED FUND Vicar'8 discretionary fund £250 New Wille Kids, support for 2026 £1,432 Piano 85set value £1,995 Security GrarTrt from Sefton MBC £1,980 TOTAL IN FUND 15
Parochial Church Council of Christ Church Southport Summary Balance Sheet as at 31st December 2025 Asat Asat 3111212025 3111212024 Fixed assets Tangible Assets15a} Investments15bl 1.995 31,815 33,810 3,427 31.815 35,242 Current assets171 Debtors181 Cash At Bank And In Hand 27,409 218,173 245,582 30,663 192,686 223.349 Liabilities191 Creditors.. Amounts Falling Due In One Year 14,0381 14,0381 14,3111 14,3111 Ngt current assets less ¢urrent liabilstles 241.544 219,039 Total assets less Current liabllltles 275,354 222,466 Reprèsented by Unrestricted Unrestricted - General Funds Designated Designated- C&0 Misslon Designated - Fabric Reserve Designated - Fixed Assets Ichurch Equipment) Designated Ministry Rè5tricled Restricted- DonationslEquipment Restricted - FE Jones Re5tricled- Youth Worker Endowment Endowment- FE Jones 127.667 119,757 7.001 15,531 7.001 13,232 10,122 10,122 5,657 12,096 65.464 4,115 10.268 26.156 31,815 275,354 31,815 222,466 Fund Totals Approved by the Parochial Church Council on 241h March 2026 and signed on Its behalf by- Rev Ben Dyer VicarlPCC Chair John Sexton PCC Treasurer The notes on pages 18 10 25 form part of Ihese finan¢lal statements. 16
Parochial Church Council of Christ Church Southport Fund movement summary Fund Openlng Incoming Outgoing Transfers GainslLosses Journals Closing FEJones Restricted Endowment 10,267 31,815 42,083 1,829 12,096 31,815 43,911 Sub-totals 1,829 General Unrestricted 119,758 119.758 223,4eo 223,460 213,551 213,551 2,000 12,0001 127,667 127.667 Sub-totsls Ministry Designated 10,122 10,122 10,122 10,122 Sub-totals Comission Designated 7,001 7,001 7,001 7,001 Sub-totals Fabrlc Designated 13,231 13,231 300 30Q 2,000 2,000 15,531 15,531 Sub-total8 Youthworker Reslricled 26,156 26,156 51,535 51,535 12,227 12,227 65.464 65,464 Sub-lotals Mlssion Restricted 3,754 3,754 3.754 3,754 Sub-total¥ DonsEquip Restricted 4,115 4,115 10,949 10.949 9,407 9,407 Sub-totals 5,657 Totals 222,466 291,826 238,938 275 354 NET MOVEMENT IN FUNDS Ihe 8ctliilies inclted in Èach of the Funds and sutplus Ildaffidll for the year are as ts11016.. 2025 2024 SUrplU{DenC[tj Surplu¥lDeficlt> Unrestrlcted 'General COUnt Icommunily and O%Etseas MIs8ion Mlnlstry Account Fabric Resen Legacy Fund 13,763 250 450 46 10,209 Re5trlcted Youth Ministry Mission Giiryng EquipMenVnaII¢Ths 39,308 15.436,. 1.542 40.850 14,8(6. Endowment F E Jor$ MISSIory Fund 1.829 1.829 1,923 1,923 Tolal 52,8B 31,240 17
Parochial Church Council of Christ Church Southport Notes to the financlal statements for tha year ended 3141 Dec8mber 2025 ACCOUNTING POLICIES The financi81 statements have boèn prepared in accordance with the Church Accounting Regulations 20( together wkh applicable accounting standards and the SORP FRS102. The financial statements have been prepared under the hisloiical cost convention except for the valuation of investment assets, whioh S shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC Is responsible in law, They do not include the accounts of church groups that owe Iheir main affiliation to another body, noi those that are informal gatherings of church members. 1.1 Funds Unrestricted fund8 represent the gene[81 funds of the PCC that are not subject to any restrictions regarding their use and are available for application on Ihe general purposes of the PCC. Funds designated for a particular purpose by the PCC are 8150 unrestricted. Restricted funds represent donations or grants received for a specific object or invited by the PCC for a speafic object. These funds may onty be expended on the speoific object for whh they were given. Any balance remaining unspent al the end of the year must be carried forward as a balance on that fund. Endowment funds are funds, the capital of which must be maintained., only inctsme arising frorn investment of the endowment may be used either as iestricted or unresliided funds depending upon the purrx)se for which the endowment was established. 1.2 Incomlng resources Planned giving. Collections and donations are recognised when receNed. Income tax recover8b18 on Gift Aided donations is recognised when the incoming resour lo which they relate is received. Grants and legacies to the PCC are accounted lor as soon as th8 PCC is notified of ilslggal entitlement, the amount due is quantifiable and its ullirnale receipt by the PCC is reasonably certain. Other income- rental Income from Ihe18tting of church premises is recognised when the income Is due. All itKoming resources are accounled for gross. Dwidends are aocounted for when due and payable. Interest enlillements are accounted for as Ihey accrue. Tax recoverable on such income is recognised in the same accounting year. Gains and losses on Investments- realised gains or losses are r8cognised when inveslrnents ale sold. Unrealised gains or losses are accounted for on revaluation of investments al 31 December. 1.3 Resources expgnded Grants and donations are accounted foT when paid over. orwhen awarded, if that award creates a binding obligation on the pcc. The Di0saN Sharfj is accounted for when due. All other expenditure is generalty Tecognised when it is incurred and is accounted lor gross.
Parochial Church Cour)cil of Christ Church Southport Notes to the financial statements for the year anded 31st De¢ernber 2025 1.4 Fixed as¥ets 1.4.1 Consècrated land and buildings and movable church furnlshings Consecrated land and beneficed prop8rty of any kind is excluded from the accounts by 81012llcl of the Charilies Act 2011. Movable church fuinishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal are accounted for as inalienable property unless conseora18d. They are listed in the Church's Inventory which can be inspec18d at any reasonable lime. 1.4.2 Other land and buildlngs At its meeting on 22nd January 2013 the PCC agreed to lake out of Fixed Assets the value at cost ol the original h811 complex and the hall exlension1£150,0001. Sinoe the redevelopment of the Church in 1995 the Hall Complex is an integral part of the Church building and thefOre is not deetned to be an asset which the PCC could dispo8e of. The property is considered to be excluded from the accounts by virtue of Section 1012llol of the Charities Act 2011. 1.4.3 Charitable activit18S: Other fixtures and fittings, office equipment and plano Equipment and flUTe and fittings used within the church complex are written down to estimated residual value by depreciation on a straightline basi5 over the number years set out below. IndNidu81 Items of equipment with a purchase cost of £750 or less are written off when the asset is acquired. Catering equlpment 10 years Prinleis 5 years Video camera, TV, computers etc 5 years Piano 10 year5 1.5 Investm8nts Investments 8ie valued at market value at 31 December. 1.6 Rès6tves The PCC is encouraged to hold reserves to meet regular anticipated &xpenses for three months unrestricted expendiluie which would amount to £53.390. At present the unrestricted nel curienl assets stand al £160,0(K). This is more Ih8n enough to cover three month5 01 our usual unrestricted expenditure. 1.7 Rtsk management The PCC considers the following risks may affect thè continuing ministry of the church.. Operational related to the church buildings Statutory and legal relating to Proledion ft>r All, Health and Safèty, and Charities Act governance Financial r&lating to reductions in income or excessive in¢re8ses in expenditure Reputation from adverse publicity. Sleps are in pla to minimise thes8 iisks by specific volunteers monitoring the buildings and the statutory responsibilities. The PCC prepares an annual budget and monltors and regulaily reviews the financial pgrfomance as well as op81alional and statutory matters at its meetings. 1.8 Curr8nt assets Amounts owing to the PCC at 31 December in re8pect of fees, rent or other income are shown as dèbtors less any provision for amounts that may prove uncollectible. 19
Parochial Church Council of Christ Church Southport Notes to the financial statements for th8 yéar ènded 31° December 2025 2. INCOMING RESOURCES Total Unresirlctefl D85ignated Reslrict8d Endowment 2025 2024 RECEIPTS 12a) Donations and legaeles 0101 Gift Aid - Parish Givlng Scheme IPGSI 0102- Gift Aid- Bank Islanding Orders) 0110- Gift Aid- Envelopes 0601 - Tax recoverable on regular 0201 Other planned giving- PGS 0202- Other planned giving- Bank (Standing Orders} 0210- Other planned giving- Envelopes IGASOS eligiblel 0215- Other planned giving- Envelopes Inol GASDS eligible) 0301 Loose plate collections IGASDS 41,755 59.100 5,165 26,625 2,640 8,780 7,260 7.604 49,015 23,530 66,704 88,897 5,165 1,105 30,344 28,488 2,640 1,850 8.980 10,980 3.719 200 120 120 240 1.760 1.270 1.520 12,358 2,000 1,OlXI 250 12.358 13,345 2.000 2,438 12.085 9,655 3.021 2,414 24,338 7,549 10- GASDS tax relief 0420- One-off Gift aid donations 0601 - Tax recoverable on donations 0415- One-off donations.. non Gift Aidlnon-GASDS eligible 0450- Special or specific appeals 0701 Legacies 08A1 Non-recurring one-off grants Donations and legacies Total 11,085 2,771 21.971 66 2,367 300 8,822 63,538 8,622 227,518 194,521 163.680 300 12bl Incorne from charitable a¢tivitlès 1101 Parish fee for wedslfuner81 1230- Church or Hall leltings lobjl 1280- church event income.. luck 1280 - Church event income.. Ta12 1280- Church event income MVVM 1240- Church or Hall lellings If.r.I 1270- Olhei funds generated 1270- ReGiuilment costs shaied Charltable a¢tiviti8s Total 1,569 15,787 1,794 16,419 15,274 1,569 1.140 15,787 16,807 1,794 366 16.419 15,341 15,274 10,572 3,382 526 54,751 3,382 526 54,751 48,550 4,324 12cl Investments 1025- GGLA Deposit interest 5,029 9.558 8,391 TOTAL INCOMING RESOURCES 223,460 300 68,067 291,826 251.462 20
Parochial Church Counci5 of Christ Church Southport Notes to the financlal statements for the year ended 31*t December 2025 3. RESOURCES EXPENDED Un[estred Designated Restricted Endowment 2025 2024 13al Raising funds 1720- Costs PGSISumUp charges Raising funds Totals 71 12 83 120 71 12 83 120 13bl Grants made in furtherdncè of PCC objectives 1801 Giving to misslon societies 1801-A RwhalJaeksons 1801 Latin Link 1801- Angel TreelJulie Noble 1801 Sarah (Annalisel Breedt 1,375 3,000 1,375 3,(X)O 2,250 4,125 3,150 3.000 3,450 4,650 2,250 1,375 2,750 1850 - Home mi88ion 1850- SASWF 1850- CPAS 1850- Evangelieal Alliance 1850- New wine appientice 1850- Compassion Acts 1850- Soulhport Soup Kitchen 1850- Light for Life 6.400 1.500 6.400 1.500 5,300 250 663 500 500 500 1870 - Secular charities 1870- Aldei Hey Collection Jan 25 1801- Red Cr05s Ukraine 66 43 Grants mada Total 20,378 20 506 21
13cl Expenditur8 on charltable activities Unrestricted Desi n*ed Restricted Endowment 2025 2024 1910 Parish 8hare 20011205012060- Salaries 2001 Ex gTatia to Youth Worker 2055- PAYE, NI & Pension 76,149 22,775 76,149 87,499 31,908 30,945 5,900 7,196 9,133 5.819 2,853 8,672 2101- Clergy working expenses 2120- Council lax Idergy housing) 2130- Housing expenses Iclergyl 2140- Water charges Iclergyl 2150- Phonelbroadb8nd Iclergyl 852 3,664 672 1.129 316 852 3,664 672 1.129 316 992 3,869 616 908 337 2201 Parish missiolllevangelism 2210- Discipleship courses IAlphal 2220- Sunday Schoollchildren 2230- Youth costs 2230- Youth recruilrnent costs 2250- Mission Suppo>rt.. Tuck 2250- Mission Support.. MWM 2250 - Mission Support.. Tuesday@2 516 383 524 978 1,443 1,169 10,269 10,524 516 383 524 2.472 1.443 1.169 10,7e9 10,524 948 869 98 435 1,494 293 4.478 9,809 500 2301 Insurance premiums Ichurchl 2310- Telephone Ichurch offices) 2320- Piano tuninglmainlen8nce 2330- Church routine maintenance 2331 Cleaning materials (Ghuichl 2335- Church equipment ¢ost5 2340- Upkeep ol services 2345- Church consurrabl8 Items 2360- Administration costs 2361 Examinationlaudit fee 2362- Banking charges 2401 Church building- ele¢trfe 2410- Church building g85 2420- Church building - w8ler 5,600 1.701 315 9,800 741 4,937 1,839 5,287 4.386 1,190 366 10,390 5,293 1,730 5,600 1.701 315 9,800 5,149 741 719 4,937 437 1,839 1.505 5,287 3.635 4,386 4,137 1,190 1,060 368 350 10.390 10,881 5.293 5,755 1.730 1,874 5,981 1,705 2701 Church building struct. repairs 2710- Church building inslallalions 2801 Kltchen refurbishment 9910- Asset Depreciation 6(Xl 945 4,121 6(M) 945 10.763 1.432 6,642 1,000 432 1,216 Expenditurè on charitable activities Total 196,423 432 21,622 218,477 199,596 TOTAL RESOURCES EXPENDED 213,119 432 25,387 238,938 220,222 22
Parochial Church Council of Christ Church Southport Notes to the flnanclal statements for th8 year 8nded 31Bt Dècembar 2025 4. STAFF COSTS The ledger figures for staff costs 200112050 and 2055 in Section 3c do nol show the actual costs lo the PCC of employing staff, as they include staff pension conliibulions and the tax taken from gross salarie8. The table below Shows in 8 more tradIOnal manner our staff costs. (The lolal costs of ernploying Staff agree though). 'Unrestri¢ted RÈstrlcted Fund$ Funds 202s -r1 2024 Wages and Salariès National Insurance Costs Pensions Ex Gratia payment Youth Wod(er 27,791 11,666 39.457 37,060 803 320 1.123 1,D81, 5,900 44.041 28,594 11,986 40,580 In 2025 the PCC employed a Buildings Man8geilOffice Adminisliator and from 1st September 2025 a full-lime children's 8fKI families, worker. At the end of the year thes8 Bmployees equated to 2 lull lime equivalent posts. Neither employee eained £60,000 or more. The PCC also employs a ¢le8nei to 88515t the Buildings Manager for less than two hours a week. 4.1 Payments to PCC Members Mrs E Lacey is a PCC member and t$ as a Trustee of the Soulhport and Area Schwls Woikel Trust. Rev B Dyer is a PCC member and was appointed as a Trustee of the Soulhport and Area Schools Worker Tru81 from March 2025. They do not receive any personal benefit. 4.2 Café 1821 Limited Thgro 1$ a formal agernent belween the PCC and Café 1821 Ltd. Thè Café are required to cOntrile a licence fee of £6,000 per year together with a contribution to their share of utility ¢osls. Thls is shown wthin lelting income from premises see note 21bl and totalled £10.61)0. The Café staff a180 donalg 811 lips received to the Angel Tree prison children's milli81ry proje¢t In Oruro. Bolivia. where we have a mission partner. The Café operates to further the Charitable objectives and mission of tho Church. Mr Mark Hague 15 a PCC member and continued to be a Director of Cafè 1821 Ltd during 2025. Rev B Dyer is a PCC member and was appointed as a Director ol Calé 1821 Ltd from 1st November 2025. Mrs Elizabeth Lacey and Mr John Sexton are PCC members and Diieclor5 of Café 1821 Ltd until 1st June 2025. None of the above recewed any remuneration or financial benefit for being 8 Director. 4.3 other p8ym8nts to related partles There were no other disclosable transactions with PCC members. persons closely connected wilh them or other r81818d part18S. 23
Parochial Church Council of Christ Church Southport Notes to thè flnanclal statements for the year ended 31$t Dècember 2025 5. FIXEDASSETS 5.1 Tangible fixed assets Chur¢h Equipment Unrebtrictsd Church Equipment Rè8trlct•d Total Land & Building5 .GROSS BOOK VALUE Al 1 January 2025 thsposals in year ,,Addilions et oosl 'At 31 December 2025 88.228 11,245 99.473 88,228 11.245 99.473 1 DEPRECIATION Al 1 Jarxjary 2025 'Che br the year 87,796 432,, 8,250 fj,o(K) 96.046 1,432 Depreciation on disposals Al 31 tlecember 2025 88.228., 9.250 97.478. NET BOOK VALUE .Al 31 December 2025 1,995 1,995 ',At 31 Decetnber 2024 432 2.995 Freehold land Bnd buildings The value of th8 orf9ln hall complex and exlen5i0n has been tak out ef Fixed Assets See note fj.4.2 5.2 Investments (all èndowment funds) Al thè Énd of 2025 the Capilal Value of the FE Jones Fund was £31,815 and shown 85 an investment. There was no change in the capital value during the year. The capital may not be touched but the accumulating interest may be used for Evangelical Mission and is held in a restricted fund. The monles representing both capital and int81@5t are held in a separate CCLA bank account lo other church funds. Tho FE Jones fund is the only remaining endowment held by the church. 24
Parochial Church Council of Christ Church Southport Notès to the Ilnanclal statements for the year ended 31st December 2025 6. CHURCH INSURANCE VALUATION The last Quinquennial inspection was undertaken in May 2022. The Church buildings and contents are insured with the Eccle8iaslical Insurance Office within a loss limit of 214,630,000. 7. ANALYSIS OF NET ASSETS BY FUND iknr•8trl¢t•d Funds Rè8trktèd Endowment nds Fur5 2025 T4)ts1 Totsl Fixed assets fDrcTrrGh us In¥e$lmerl fixed asseis cuent Assels Cutr8nl Liabilities". AM01$ fallSrv) Sn one ye 1.5 1,995 31,815 245.582 14,0381 3.427 31,815 191,535 31,815 164.ml 14,0381 Fund balance 160,322, 31.815 275,354 222,466 8. DEBTORS Unrè$tri¢tedi Fundj I Règtrkled Fund$ Endowmgnt FndS 2024 Total Tota1 ,'ItKX)me Tax reCoaLl& Prw4ymenl$ Accrued knteresl Olh2r Debtors 19.352 4.755 2,402.37 24,106 2,402 25,150 2.733 2,781 20,252 7,157 27,409 9. LIABILITIES: AMOUNTS FALLING DUE WITHIN 1 YEAR Unrw¥trlGt•d Fundg R•strlGtod Funds Endowment FuThJs 2025 Total 2024 Total '.Acctuas and tbr8tr8d lrtoff. 14,0381 14,0381 14,0361 4.038 4,311 25